The HSN code for waste, parings and scrap of plastics is 3915 in India.
The exact HSN code depends on the type of plastic polymer. For example, polyethylene scrap falls under 39151000, polystyrene scrap under 39152000, PVC waste under 391530, and polypropylene scrap under 39159010.
What Is the HSN Code for Plastic Waste and Scrap?
The broad HSN heading is:
3915 — Waste, parings and scrap, of plastics
More specific classifications include:
- 39151000 – Waste, parings and scrap of polymers of ethylene
- 39152000 – Waste, parings and scrap of polymers of styrene
- 39153010 – Waste of co-polymers of vinyl chloride
- 39153090 – Other waste of polymers of vinyl chloride
- 39159010 – Waste of polypropylene
- 39159021 – Waste of co-polymers of vinyl acetate
- 39159029 – Other waste of polymers of vinyl acetate
- 39159030 – Waste of acrylic polymers and methacrylic co-polymers
The correct code should be selected based on the polymer from which the scrap is made.
Plastic Waste & Scrap HSN Code – Quick Summary
| Particular | Details |
|---|---|
| Product | Plastic Waste, Parings & Scrap |
| Main HSN Heading | 3915 |
| Polyethylene Scrap | 39151000 |
| Polystyrene Scrap | 39152000 |
| PVC Scrap | 39153010 / 39153090 |
| Polypropylene Scrap | 39159010 |
| GST Rate | 18% |
| Chapter | 39 |
| Classification | HSN – Goods |
Plastic Waste, Parings & Scrap HSN Code Details
Plastic scrap falls under Chapter 39 — Plastics and articles thereof.
| Classification Level | Code | Description |
| Chapter | 39 | Plastics and articles thereof |
| Heading | 3915 | Waste, parings and scrap, of plastics |
| Subheading | 391510 | Of polymers of ethylene |
| Tariff Item | 39151000 | Of polymers of ethylene |
| Subheading | 391520 | Of polymers of styrene |
| Tariff Item | 39152000 | Of polymers of styrene |
| Subheading | 391530 | Of polymers of vinyl chloride |
| Tariff Item | 39153010 | Of co-polymers of vinyl chloride |
| Tariff Item | 39153090 | Other |
| Subheading | 391590 | Of other plastics |
HSN Codes for Different Types of Plastic Scrap
| Type of Plastic Scrap | HSN Code |
| Polyethylene waste and scrap | 39151000 |
| Polystyrene waste and scrap | 39152000 |
| PVC co-polymer waste | 39153010 |
| Other PVC waste and scrap | 39153090 |
| Polypropylene waste and scrap | 39159010 |
| Vinyl acetate co-polymer waste | 39159021 |
| Other vinyl acetate polymer waste | 39159029 |
| Acrylic polymer and methacrylic co-polymer waste | 39159030 |
| Alkyd and polyester waste | 39159041 |
| Plastic bottle waste under applicable other-plastics classification | 39159042 |
| Epoxide resin waste | 39159049 |
Because HSN 3915 is divided according to polymer type, businesses should avoid assigning one 8-digit code to all plastic scrap.
GST Rate on Plastic Waste and Scrap
Waste, parings and scrap of plastics under HSN 3915 generally attract 18% GST.
For an applicable intra-state supply:
- 9% CGST
- 9% SGST
For an applicable inter-state supply:
- 18% IGST
For this page, the GST information can remain concise because the primary search intent is the correct HSN classification.
What Is Included Under HSN 3915?
HSN 3915 covers waste, parings and scrap arising from plastics such as:
- Polyethylene
- Polystyrene
- PVC
- Polypropylene
- Vinyl acetate polymers
- Acrylic polymers
- Polyester
- Epoxide resins
- Other specified plastics
The classification applies to plastic waste and scrap, rather than finished plastic products that are still usable as manufactured articles.
How to Choose the Correct HSN Code for Plastic Scrap
1. Identify the Plastic Polymer
Start by identifying what the scrap is made from.
For example:
- Polyethylene → 39151000
- Polystyrene → 39152000
- PVC → 391530
- Polypropylene → 39159010
2. Distinguish PVC Scrap Correctly
PVC waste has separate classifications:
- 39153010 – Co-polymers of vinyl chloride
- 39153090 – Other PVC waste and scrap
3. Use the Correct “Other Plastics” Code
Plastic scrap not covered by polyethylene, polystyrene or PVC generally falls under 391590, but this category itself contains multiple 8-digit classifications.
4. Classify Based on Material, Not Just the Word “Plastic”
Do not automatically use 39159090 or another residual code without first identifying the polymer.
The tariff structure specifically separates many different plastic materials.
How to Add Plastic Scrap HSN Code to an Invoice
When invoicing plastic waste or scrap:
- Enter the exact product description, such as Polypropylene Plastic Scrap.
- Add the applicable HSN code.
- Enter the quantity or weight.
- Add the taxable value.
- Apply the applicable GST rate.
- Include the remaining required GST invoice details.
Example Invoice Entries
| Item | HSN Code |
| Polyethylene Scrap | 39151000 |
| Polystyrene Scrap | 39152000 |
| PVC Scrap | 39153090 |
| Polypropylene Scrap | 39159010 |
| Acrylic Polymer Scrap | 39159030 |
Related HSN Codes
| HSN Code | Description |
| 3915 | Waste, parings and scrap of plastics |
| 39151000 | Polyethylene waste and scrap |
| 39152000 | Polystyrene waste and scrap |
| 39153010 | PVC co-polymer waste |
| 39153090 | Other PVC waste |
| 39159010 | Polypropylene waste |
| 39159021 | Vinyl acetate co-polymer waste |
| 39159030 | Acrylic polymer waste |
| 3917 | Plastic tubes, pipes, hoses and fittings |
| 3923 | Plastic packing and conveyance articles |
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 3915
- Ministry of Commerce & Industry, Government of India — Indian tariff classification for Chapter 39
- Government of India tariff schedules — HSN 39151000, 39152000, 391530 and 391590 classifications
Last Reviewed: 30 September 2026
The exact HSN code for plastic scrap depends primarily on the polymer type. Businesses should identify the material before selecting the applicable 8-digit tariff classification.
Frequently Asked Questions
Is HSN 3915 correct for all plastic scrap?
3915 is the broad heading, but the exact 8-digit code depends on the polymer type.
What is the GST rate on plastic scrap?
Waste, parings and scrap of plastics under HSN 3915 generally attract 18% GST.
Are finished second-hand plastic products classified under HSN 3915?
Not automatically. HSN 3915 is specifically for waste, parings and scrap of plastics. A finished reusable plastic article may retain the classification applicable to that article rather than being treated as scrap.
